Cheng (Colin) Zeng

Hong Kong Polytechnic University

Assistant Professor

11 Yuk Choi Rd

Hung Hom

Hong Kong

SCHOLARLY PAPERS

26

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17,002

SSRN CITATIONS
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Top 9,998

in Total Papers Citations

105

CROSSREF CITATIONS

56

Scholarly Papers (26)

1.

Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?

European Accounting Review Forthcoming
Number of pages: 50 Posted: 10 Sep 2007 Last Revised: 23 Feb 2015
University of Chicago - Booth School of Business, University of Manchester - Alliance Manchester Business School, The University of Manchester - Manchester Business School and Hong Kong Polytechnic University
Downloads 8,871 (1,277)
Citation 510

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IFRS, IAS, accounting quality, international accounting

2.

The Effect of Tax Abatement Disclosure on Municipal Financing

Number of pages: 56 Posted: 30 Nov 2023
Lei Li, Liwei Weng, Jaron H. Wilde and Cheng (Colin) Zeng
Hong Kong Polytechnic University, The Hong Kong Polytechnic University, University of Iowa - Henry B. Tippie College of Business and Hong Kong Polytechnic University
Downloads 1,929 (15,903)

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Government transparency, GASB 77, Tax abatement, Municipal bond

3.

Corporate Debt Maturity and Stock Price Crash Risk

European Financial Management, Forthcoming
Number of pages: 50 Posted: 15 Feb 2016 Last Revised: 18 Jun 2022
Viet Anh Dang, Edward Lee, Yangke Liu and Cheng (Colin) Zeng
Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School, Queen's Management School and Hong Kong Polytechnic University
Downloads 594 (84,478)

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Debt maturity; Stock price crash risk; Corporate governance; Information asymmetry

4.

Does Greenwashing Pay Off? Evidence from the Corporate Bond Market

Number of pages: 62 Posted: 08 Aug 2023 Last Revised: 07 Sep 2023
Nazim Hussain, Shuo Wang, Qiang Wu and Cheng (Colin) Zeng
University of Groningen, University of Edinburgh, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 525 (98,890)

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Greenwashing; Environmental actions; Cost of bonds; Credit rating

5.

Corporate Tax Benefits from Hometown-Connected Politicians

The Accounting Review (forthcoming)
Number of pages: 61 Posted: 11 Oct 2018 Last Revised: 01 Nov 2023
Sun Yat-sen University (SYSU)Southwest University of Finance and Economics, Hong Kong Polytechnic University, Southwestern University of Finance and Economics (SWUFE) - School of Insurance, University of Macau, Faculty of Business Administration, Department of Finance and Business Economics and Hong Kong Polytechnic University
Downloads 462 (115,171)
Citation 1

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provincial leaders; hometown favoritism; social identity; tax benefits

6.

Diversity and Inclusion: Evidence from Corporate Inventors

Journal of Empirical Finance, Forthcoming
Number of pages: 59 Posted: 05 Aug 2016 Last Revised: 05 Oct 2021
Sun Yat-sen University (SYSU)Southwest University of Finance and Economics, Hong Kong Polytechnic University, Deakin University, Hong Kong Polytechnic University and Renmin University of China
Downloads 460 (115,749)
Citation 2

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Innovation; Board Diversity; Inventor Collaboration; Minority Inventor

7.

Contagious Stock Price Crashes along the Supply Chain

Number of pages: 48 Posted: 15 Nov 2017 Last Revised: 03 Jan 2024
Buhui Qiu, Fangming Xu, Andy Yeung and Cheng (Colin) Zeng
The University of Sydney - Discipline of Finance, University of Bristol, Hong Kong Polytechnic University - Department of Logistics and Maritime Studies and Hong Kong Polytechnic University
Downloads 452 (118,178)
Citation 3

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Supply chain risk, contagion effects, stock price crashes, operational incidents, financial incidents

8.

Government Subsidies and Income Smoothing

Number of pages: 54 Posted: 31 Oct 2017 Last Revised: 06 Feb 2024
Kostas Pappas, Martin Walker, Alice Liang Xu and Cheng (Colin) Zeng
University of Liverpool - Accounting and Finance Division, The University of Manchester - Manchester Business School, The University of Manchester - Manchester Business School and Hong Kong Polytechnic University
Downloads 397 (137,324)
Citation 1

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Income smoothing; Subsidies; Political cost; Obfuscation

9.

The Unintended Consequence of Land Finance: Evidence from Corporate Tax Avoidance

Management Science, forthcoming, Nanyang Business School Research Paper No. 21-28
Number of pages: 47 Posted: 10 Feb 2018 Last Revised: 15 Sep 2021
Tao Chen, Tan Youchao, Jinghua Wang and Cheng (Colin) Zeng
Nanyang Business School, Nanyang Technological University, Southwestern University of Finance and Economics (SWUFE), Nanjing Audit University and Hong Kong Polytechnic University
Downloads 394 (138,535)
Citation 3

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Land finance, Tax avoidance, Political incentives, Tax enforcement

10.

Do Politically Connected Subsidy-Receiving Firms Disclose Less Subsidy Information?

Number of pages: 53 Posted: 03 Apr 2019 Last Revised: 18 Jan 2021
Ningzhong Li, Youchao Tan and Cheng (Colin) Zeng
University of Texas at Dallas, Southwestern University of Finance and Economics (SWUFE) and Hong Kong Polytechnic University
Downloads 358 (154,186)

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Government subsidies; Political connection; Corporate disclosure; Corruption

11.

What's in a Name? The Valuation Effect of Directors' Sharing of Surnames

Journal of Banking and Finance, Forthcoming
Number of pages: 61 Posted: 01 Apr 2017 Last Revised: 26 Oct 2020
Tan Youchao, Jason Zezhong Xiao, Cheng (Colin) Zeng and Hong Zou
Southwestern University of Finance and Economics (SWUFE), University of Macau, Hong Kong Polytechnic University and The University of Hong Kong - Faculty of Business and Economics
Downloads 317 (175,697)
Citation 2

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Surname, Social Tie, Board Diversity, Firm Value, Board Voting, Executive Compensation

12.

Free Cash Flows and Price Momentum

Journal of Accounting, Auditing and Finance, forthcoming
Number of pages: 40 Posted: 24 Jul 2018 Last Revised: 22 Jun 2022
Jiajia Fu, Fangming Xu, Cheng (Colin) Zeng and Liyi Zheng
University of Texas Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American), University of Bristol, Hong Kong Polytechnic University and University of Bristol
Downloads 249 (225,849)
Citation 2

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Free cash flows, Cross-sectional momentum, Time-series momentum, Fundamental analysis, Technical trading

13.

Bank Deregulation and Stock Price Crash Risk

Journal of Corporate Finance, Forthcoming
Number of pages: 87 Posted: 06 Mar 2020 Last Revised: 10 Dec 2021
Viet Anh Dang, Edward Lee, Yangke Liu and Cheng (Colin) Zeng
Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School, Queen's Management School and Hong Kong Polytechnic University
Downloads 245 (228,541)
Citation 6

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Bank Deregulation, Stock Price Crash Risk, Monitoring, External Financial Dependence, Lending Relationships

14.

The Effect of Anti-subsidy Actions on Corporate Disclosure of Subsidy Information

Number of pages: 60 Posted: 14 Nov 2021
Ningzhong Li, Wenjing Li, Youchao Tan and Cheng (Colin) Zeng
University of Texas at Dallas, Jinan University, School of Management, Southwestern University of Finance and Economics (SWUFE) and Hong Kong Polytechnic University
Downloads 229 (243,953)

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Government subsidies; Anti-subsidy; Countervailing duties; Corporate disclosure; International trade

15.

Does New Lease Accounting Standard ASC 842 Affect Bank Loan Pricing?

Number of pages: 65 Posted: 08 Aug 2023 Last Revised: 06 Feb 2024
Yani Li, Sunny Sun, Qiang Wu and Cheng (Colin) Zeng
Hong Kong Polytechnic University, School of Accounting and Finance, Students, Hong Kong Polytechnic University, School of Accounting and Finance, Students, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 222 (252,369)

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operating lease, ASC 842, recognition versus disclosure, loan spread

16.

Do Government Subsidies Affect Analyst Forecast Accuracy?

Number of pages: 43 Posted: 28 Mar 2022
Yiyuan Sun, Wei Jiang and Cheng (Colin) Zeng
University of Manchester, Alliance Manchester Business School, University of Manchester and Hong Kong Polytechnic University
Downloads 213 (261,237)

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Government subsidies; Analyst forecast; Political cost; Information transparency

17.

China's 'Mercantilist' Government Subsidies, the Cost of Debt and Firm Performance

Journal of Banking and Finance, Forthcoming
Number of pages: 53 Posted: 30 Jun 2016 Last Revised: 04 Sep 2017
Chu Yeong Lim, Jiwei Wang and Cheng (Colin) Zeng
Nanyang Business School, Nanyang Technological University, Singapore Management University - School of Accountancy and Hong Kong Polytechnic University
Downloads 211 (263,456)
Citation 19

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Government subsidies, cost of debt, firm performance

18.

Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?

Number of pages: 86 Posted: 13 May 2023
Jiancheng (Duncan) Liu, Wei Shi, Cheng (Colin) Zeng and Guochang Zhang
University of Macau, Deakin University, Hong Kong Polytechnic University and University of Hong Kong
Downloads 138 (381,742)
Citation 3

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IFRS; Private Firms; Capital Investment; Investment Responsiveness; Crowding Out

19.

Population Ageing, Labour Market Rigidity and Corporate Innovation: Evidence from China

Research Policy, Forthcoming
Number of pages: 40 Posted: 14 Dec 2021
Youchao Tan, Xiumei Liu, Hanwen Sun and Cheng (Colin) Zeng
Jinan University - Management School, Sun Yat-sen University (SYSU), University of Bath, School of Management and Hong Kong Polytechnic University
Downloads 137 (383,992)
Citation 4

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Population ageing; Labour scarcity; Labour market rigidity; Innovation

20.

Supplier Financing and Managerial Information Hoarding: Monitoring versus Concessions?

Number of pages: 43 Posted: 01 May 2020 Last Revised: 21 Sep 2022
Viet Anh Dang, Edward Lee, Yangke Liu and Cheng (Colin) Zeng
Alliance Manchester Business School, University of Manchester - Alliance Manchester Business School, Queen's Management School and Hong Kong Polytechnic University
Downloads 122 (417,480)

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Supplier financing; Crash risk; Supply chains; Monitoring; Managerial news hoarding

21.

War, Migration, and Innovation: The Prolonged Impact of Universities’ Forced Relocation

TRR 266 Accounting for Transparency Working Paper Series No. 92
Number of pages: 47 Posted: 27 Jul 2022 Last Revised: 06 Feb 2024
Weixing Cai, Laurence van Lent and Cheng (Colin) Zeng
Guangdong University Of Finance and Economics, Frankfurt School of Finance and Management and Hong Kong Polytechnic University
Downloads 118 (428,002)

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Second Sino-Japanese War, higher education, innovation, human capital

22.

Auditor Responses to Clients’ Trade Shocks

Number of pages: 54 Posted: 04 Aug 2022
Wenjing Li, Xiaohui LI, Yuanhuai Peng, Youchao Tan and Cheng (Colin) Zeng
Jinan University, School of Management, Hong Kong Polytechnic University, Jinan University, Jinan University - Management School and Hong Kong Polytechnic University
Downloads 103 (472,892)

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Antidumping; Countervailing; Uncertainty; Audit pricing

23.

Does Past Co-Working Experience between CEOs and Divisional Managers Matter for Corporate Disclosure Quality?

Number of pages: 43 Posted: 06 Sep 2023
Zhaoran Gong, Lixin (Nancy) Su, Fujing Xue and Cheng (Colin) Zeng
Xi'an Jiaotong-Liverpool University (XJTLU) - International Business School Suzhou, The Hong Kong Polytechnic University - School of Accounting and Finance, Sun Yat-sen University (SYSU) - School of Business and Hong Kong Polytechnic University
Downloads 93 (505,927)

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Co-working experience; Divisional managers; Communication; Disclosure quality

24.

Do Insiders Trade on Government Subsidies?

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 51 Posted: 28 Jan 2022
Hanwen Sun, Kangtao Ye and Cheng (Colin) Zeng
University of Bath, School of Management, Renmin University of China - School of Business and Hong Kong Polytechnic University
Downloads 80 (554,929)
Citation 3

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Insider trading; Government subsidy; Information transparency; Political connection

25.

Risk Disclosures, International Orientation, and Share Price Informativeness: Evidence from China

Journal of International Accounting, Auditing and Taxation, 29, 81-102, 2017
Number of pages: 49 Posted: 21 Jul 2018
Youchao Tan, Cheng (Colin) Zeng and Tamer Elshandidy
Southwestern University of Finance and Economics (SWUFE), Hong Kong Polytechnic University and Ajman University
Downloads 68 (607,437)
Citation 5

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Risk Disclosure; Stock Price Synchronicity; International Orientation; China

26.

Cross-border Impact of ESG Disclosure Mandate: Evidence from Foreign Government Procurement Contracts

Number of pages: 52 Posted: 12 Apr 2024
Yongtae Kim, Chengzhu (Lisa) Sun, Yi Xiang and Cheng (Colin) Zeng
Santa Clara University - Leavey School of Business, The Hong Kong Polytechnic University, Hong Kong Polytechnic University and Hong Kong Polytechnic University
Downloads 15 (990,093)

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Government procurement contracts; Environmental, social, and governance (ESG); Mandatory disclosure, transparency, government customers, global market

Other Papers (1)

Total Downloads: 68
1.

The value relevance of risk-related disclosure: Does the tone of disclosure matter?

Borsa Istanbul Review
Number of pages: 32 Posted: 06 Apr 2022
Tamer Elshandidy and Cheng (Colin) Zeng
Ajman University and Hong Kong Polytechnic University
Downloads 68 (623,746)

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[comma separated]Automated textual analysis, risk-related disclosure, upside and downside-risk disclosures, value relevance